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BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
9 Months Ended
Jun. 30, 2025
Accounting Policies [Abstract]  
SCHEDULE OF ACCOUNTS RECEIVABLES

 

   June 30,
2025
   September 30,
2024
 
Accounts receivable  $75,630   $3,450,141 
Less: allowance for credit loss   -    (3,450,141)
Total accounts receivable  $75,630   $- 
SCHEDULE OF ASSETS HELD FOR SALE

As of June 30, 2025 and September 30, 2024, assets held for Sale-Current were $Nil and $10,736. This is mainly the equipment planned for sale.

 

   June 30,
2025
   September 30,
2024
 
Assets Held for Sale   -    214,709 
Property and equipment asset impairment   -    (203,973)
Total   -    10,736 
SCHEDULE OF OTHER INFORMATION RELATED TO OPERATING LEASE

As of June 30, 2025, the Company’s operating leases had a weighted average remaining lease term of 1 years and a weighted-average discount rate of 5% or 7.5%. Other information related to our operating leases is as follows:

 

ROU Asset – October 1, 2024  $99,746 
ROU Asset added during the period   - 
Amortization during the period   (93,351)
ROU Asset – June 30, 2025  $6,395 
      
Lease Liability – October 1, 2024  $100,962 
Lease Liability added during the period   - 
Amortization during the period   (97,486)
Lease Liability – June 30, 2025  $3,476 
      
Lease Liability – Short-Term  $3,476 
Lease Liability – Long-Term   - 
Lease Liability – Total  $3,476 
SCHEDULE OF FUTURE MINIMUM RENTAL PAYMENTS FOR OPERATING LEASES

The table below reconciles the fixed component of the undiscounted cash flows for each of the first five years and the total remaining years to the lease liabilities recorded on the Consolidated Balance Sheet as of June 30, 2025:

 

Amounts due within twelve months of June 30,2025

 

      
2025  $3,541 
2026   

-

 
Total Minimum Lease Payments   3,541 
Less Effect of Discounting   65 
Present Value of Future Minimum Lease Payments   3,476 
Less Current Portion of Operating Lease Liabilities   3,476 
SCHEDULE OF CASH AND NON-CASH ACTIVITIES OF LEASES

For nine months ended June 30, 2025, the Company had the following cash and non-cash activities associated with our leases:

 

Operating cash outflows from operating leases:  $ 105,664  
Financing cash outflows from finance lease:  $ 10,093  
SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES

Accounts payable and accrued expenses as of June 30, 2025 and September 30, 2024 are as follows:

 

  

June 30,

2025

  

September 30,

2024

 
Accounts payable   482,000    1,098,582 
Accrued expenses   1,146,598    1,141,755 
Total   1,628,598    2,240,337 
SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS

Prepaid expenses and other current assets for the nine months ended June 30, 2025 and September 30, 2024 is as follows:

 

  

June 30,

2025

  

September 30,

2024

 
Prepaid expenses  $88,893   $197,217 
Other current assets   1,160,064    185,431 
Total  $1,248,957   $382,648 
SCHEDULE OF INVENTORY

 

  

June 30,

2025

  

September 30,

2024

 
Raw materials  $11,744,380   $4,490,728 
Finished goods  $138,164    57,307 
Total  $11,882,544   $4,548,035 
SCHEDULE OF PROPERTY AND EQUIPMENT

 

  

June 30,

2025

  

September 30,

2024

 
Machinery & Equipment  $15,150   $1,465,566 
Vehicles   -    57,431 
Less - Accumulated Depreciation   (12,832)   (1,127,820)
Less-Impairment on Property and Equipment   -    (214,709)
Disposal of property and equipment   -    (178,200)
Net Property and Equipment  $2,318   $2,268 
SCHEDULE OF INCOME TAX EXPENSE BENEFIT

 

  

Nine Months Ended

June 30, 2025

  

Nine Months Ended

June 30, 2024

 
Current income tax expense   -    - 
Deferred income tax expense   -    - 
Total income tax expense   -    - 
           
Loss before income tax  $(2,990,046)   (5,242,739)
Tax benefit at statutory U.S. federal rate (21%)   (627,910)   (1,100,975)
Non-deductible expenses   (4,244)   - 
Foreign rate differential   (72,170)   68,916 
Change in valuation allowance   704,324    1,032,059 
Income tax expense  $-    - 
SCHEDULE OF SEGMENT INFORMATION

 

  

Nine Months Ended

June 30, 2025

  

Nine Months Ended

June 30, 2024

 
Revenues, net  $84,431   $1,641,955 
Cost of sales   (63,819)   (1,820,140)
Gross profit(loss)   20,612    (178,185)
           
Operating expenses   (3,387,725)   (4,748,076)
Loss from operations   (3,367,113)   (4,926,261)
           
Other income   452,142    412,580 
Loss from equity method investment   -    (3,789)
Other expense   (54,866)   (145,140)
Interest expense, net   -    (1,277)
Loss on acquisition   (20,210)   - 
Net loss from continuing operations   (2,990,047)   (4,663,887)
Losses caused by the termination of business   -    (429,175)
Loss from disposition of discontinued operations   -    (149,677)
Net Loss  $(2,990,047)  $(5,242,739)